Community College of Allegheny County (CCAC)

Community College of Allegheny County

Course Description

ACC-104 - Financial Accounting (4 credits)
Prerequisite(s): PREREQUISITES: Eligibility for MAT 090 or completion of ACC 100 with a C grade or higher.
This course is an introduction to the basic concepts of financial accounting, including the preparation, interpretation and utilization of financial statement data. The basic principles and concepts governing the recording and reporting of accounting data, including the system of debits and credits will be covered. The course will also cover receivables, notes, inventory, depreciation, plant assets, current and long-term liabilities, as well as corporate accounting topics.

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